事務所大陸繳稅 在台可抵稅 - 會計
By Zenobia
at 2012-02-15T23:47
at 2012-02-15T23:47
Table of Contents
※ [本文轉錄自 Gossiping 看板 #1FEx-f4G ]
作者: xxxxxxxxxx (CIA protect 此 ID) 看板: Gossiping
標題: [新聞] 事務所大陸繳稅 在台可抵稅
時間: Wed Feb 15 22:22:30 2012
http://www.cdnews.com.tw/cdnews_site/docDetail.jsp?coluid=111&docid=101818415
事務所大陸繳稅 在台可抵稅
2012-02-15 22:18:11 王鵬捷/整理
財政部15日宣布,將於17日發布新解釋令,台灣的律師和會計師若以事務所型態在大陸
執行業務,並繳企業所得稅,可在規定限額內扣抵台灣的個人綜合所得稅。
中央社15日報導,財政部官員指出,台灣律師和會計師以事務所名義在中國大陸執行業
務取得的勞務報酬,是以「非居民企業」就源扣繳「企業所得稅」。
官員表示,以往在大陸繳「企業所得稅」只能扣抵「營利事業所得稅」,只有在大陸繳
「個人所得稅」才能扣抵「個人綜合所得稅」。
官員表示,由於兩岸稅務差異,造成「台灣地區與大陸地區人民關係條例」 (兩岸關
係條例)雖然有消除雙重課稅規定,但執行業務所得在大陸繳的稅無法扣抵綜所稅。
解釋令發布後,台灣律師、會計師等執行業務者以事務所型態在大陸執行業務,大陸來
源所得繳納的企所稅,在規定限額內,可扣抵綜所稅應納稅額。
例如某會計師大陸來源所得新台幣100萬元,因加計100萬元所得,綜所稅增加稅額20萬
元。官員表示,如果在大陸繳企所稅15萬元,因15萬元可全額扣抵,台灣綜所稅因加計大
陸來源所得要繳的稅額為5萬元;但如果在大陸繳企所稅30萬元,超過綜所稅的20萬元,
最多只能扣抵20萬元。
--
作者: xxxxxxxxxx (CIA protect 此 ID) 看板: Gossiping
標題: [新聞] 事務所大陸繳稅 在台可抵稅
時間: Wed Feb 15 22:22:30 2012
http://www.cdnews.com.tw/cdnews_site/docDetail.jsp?coluid=111&docid=101818415
事務所大陸繳稅 在台可抵稅
2012-02-15 22:18:11 王鵬捷/整理
財政部15日宣布,將於17日發布新解釋令,台灣的律師和會計師若以事務所型態在大陸
執行業務,並繳企業所得稅,可在規定限額內扣抵台灣的個人綜合所得稅。
中央社15日報導,財政部官員指出,台灣律師和會計師以事務所名義在中國大陸執行業
務取得的勞務報酬,是以「非居民企業」就源扣繳「企業所得稅」。
官員表示,以往在大陸繳「企業所得稅」只能扣抵「營利事業所得稅」,只有在大陸繳
「個人所得稅」才能扣抵「個人綜合所得稅」。
官員表示,由於兩岸稅務差異,造成「台灣地區與大陸地區人民關係條例」 (兩岸關
係條例)雖然有消除雙重課稅規定,但執行業務所得在大陸繳的稅無法扣抵綜所稅。
解釋令發布後,台灣律師、會計師等執行業務者以事務所型態在大陸執行業務,大陸來
源所得繳納的企所稅,在規定限額內,可扣抵綜所稅應納稅額。
例如某會計師大陸來源所得新台幣100萬元,因加計100萬元所得,綜所稅增加稅額20萬
元。官員表示,如果在大陸繳企所稅15萬元,因15萬元可全額扣抵,台灣綜所稅因加計大
陸來源所得要繳的稅額為5萬元;但如果在大陸繳企所稅30萬元,超過綜所稅的20萬元,
最多只能扣抵20萬元。
--
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